BIR Zonal Values in Apas
Balaoan, La Union
ALONG BARANGAY ROAD
Napaset
GOV. CUENCO AVE
Apas
ALONG COASTAL AREA (BEACHFRONT)
Salapasap
ALL LOTS
Salapasap
CITY LIGHTS 1,2,3,&4
Apas
ALONG COASTAL AREA (BEACHFRONT)
Salapasap
ALONG COASTAL AREA (BEACHFRONT)
Salapasap
ALL OTHER LOTS
Malacapas
ALONG NATIONAL HIGHWAY
Napaset
BE RESIDENCES
Apas
PRIMEWORLD POINTE
Apas
CALYX CENTRE
Apas
MARCO POLO RESIDENCES
Apas
ALONG NATIONAL HIGHWAY
Napaset
ASIA PRIMIER IT PARK
Apas
AVIDA TOWERS 1 & 2 IT PARK
Apas
NATIONAL ROAD
Minapasuk
ALL OTHER LOTS
Minapasuk
Interior Lots
Minapasuk
Mountainous
Minapasuk
ALL LOTS
Malacapas
ALL LOTS
Malacapas
MIVELA GARDEN RESIDENCES
Apas
LA GUARDIA FLATS
Apas
RESIDENCIA EDADES
Apas
BLOQ RESIDENCES LAHUG
Apas
ALL LOTS
Gapas
ALL OTHER CONDOMINIUMS
Apas
ALL LOTS
Napaset
ALL OTHER LOTS
Malacapas
LE MENDA RESIDENCES NIVEL HILLS
Apas
GOV. CUENCO AVE
Apas
ALL LOTS
Mapaso
ALL LOTS
Malacapas
ALL LOTS
Capas
ALL LOTS
Capasan
ALONG BARANGAY ROAD
Napaset
ALL LOTS
Capas
ALL LOTS
Capasan
INTERIOR LOTS
Capas
ALL OTHER LOTS
Malacapas
ALL LOTS
Salapasap
INTERIOR
Capas
BARANGAY ROAD
Capas
ALL LOTS
Napaset
INTERIOR
Napaset
NATIONAL ROAD
Capas
ROAD TO CAMP LAPULAPU
Apas
INTERIOR LOTS
Alapasco
FIRST LAPU-LAPU ST
Apas
ALONG COASTAL AREA (BEACHFRONT)
Salapasap
ALONG BARANGAY ROAD
Capas
ALONG BARANGAY ROAD
Capasan
ALL LOTS
Capas
ALL LOTS
Napasu-an
AMORES SUBDIVISION
Apas
NATIONAL ROAD
Capas
ALONG BARANGAY ROAD
Capasan
INTERIOR LOTS
Salapasap
INTERIOR
Capas
ROAD TO CAMP LAPULAPU
Apas
ALL LOTS
Apasan
ALL LOTS
Salapasap
PASTRANO SUBD
Apas
ALL OTHER SUBDIVISIONS
Apas
SAN ANTONIO VILL I
Apas
SAN ANTONIO VILL II
Apas
ALL LOTS
Capas
ST LAURENCE ST
Apas
IST ST
Apas
STEPHENSON
Apas
SAN MIGUEL ST
Apas
ST. LAURENCE EXT
Apas
ST. JAMES ST
Apas
ALL LOTS
Malacapas
ALL LOTS
Capasan
INTERIOR
Napaset
ALL LOTS
Napasu-an
ALL OTHER LOTS
Minapasuk
ALONG BARANGAY ROAD
Capas
NATIONAL ROAD
Capas
ALL OTHER LOTS
Malacapas
ALL LOTS
Napasu-an
ALL LOTS
Salapasap
BARANGAY ROAD
Capas
ALL LOTS
Apasan
BARANGAY ROAD
Capas
4TH ST
Apas
ALONG BARANGAY ROAD
Capas
3RD ST
Apas
2ND ST
Apas
SITIO PANABANG
Apas
ALL OTHER STREETS
Apas
SITIO BACA
Apas
SAN MIGUEL ST
Apas
IST ST
Apas
STEPHENSON
Apas
ST LAURENCE ST
Apas
ST. JAMES ST
Apas
ALONG BARANGAY ROAD
Capasan
| Location / Street | Barangay | Classification | Zonal Value |
|---|---|---|---|
ALONG BARANGAY ROAD | Napaset | Commercial Regular | ₱985/sqm |
GOV. CUENCO AVE | Apas | Commercial Regular | ₱95,000/sqm |
ALONG COASTAL AREA (BEACHFRONT) | Salapasap | Commercial Regular | ₱930/sqm |
ALL LOTS | Salapasap | Residential Regular | ₱910/sqm |
CITY LIGHTS 1,2,3,&4 | Apas | Parking Slot | ₱90,000/sqm |
ALONG COASTAL AREA (BEACHFRONT) | Salapasap | Agricultural Class 39 | ₱900/sqm |
ALONG COASTAL AREA (BEACHFRONT) | Salapasap | Agricultural Class 40 | ₱900/sqm |
ALL OTHER LOTS | Malacapas | Commercial Regular | ₱900/sqm |
ALONG NATIONAL HIGHWAY | Napaset | Institutional | ₱895/sqm |
BE RESIDENCES BE RESIDENCES | Apas | Parking Slot | ₱86,500/sqm |
PRIMEWORLD POINTE | Apas | Parking Slot | ₱85,500/sqm |
CALYX CENTRE | Apas | Parking Slot | ₱85,000/sqm |
MARCO POLO RESIDENCES MARCO POLO RESIDENCES | Apas | Parking Slot | ₱85,000/sqm |
ALONG NATIONAL HIGHWAY | Napaset | Residential Regular | ₱813/sqm |
ASIA PRIMIER IT PARK | Apas | Parking Slot | ₱80,250/sqm |
AVIDA TOWERS 1 & 2 IT PARK AVIDA TOWERS 1 & 2 IT PARK | Apas | Parking Slot | ₱80,250/sqm |
NATIONAL ROAD | Minapasuk | Residential Regular | ₱800/sqm |
ALL OTHER LOTS | Minapasuk | Residential Regular | ₱800/sqm |
Interior Lots | Minapasuk | Residential Regular | ₱800/sqm |
Mountainous | Minapasuk | Agricultural Class 40 | ₱800/sqm |
ALL LOTS | Malacapas | Institutional | ₱800/sqm |
ALL LOTS | Malacapas | Agricultural Class 39 | ₱800/sqm |
MIVELA GARDEN RESIDENCES MIVELA GARDEN RESIDENCES | Apas | Parking Slot | ₱79,500/sqm |
LA GUARDIA FLATS | Apas | Parking Slot | ₱77,500/sqm |
RESIDENCIA EDADES | Apas | Parking Slot | ₱77,500/sqm |
BLOQ RESIDENCES LAHUG BLOQ RESIDENCES LAHUG | Apas | Parking Slot | ₱77,500/sqm |
ALL LOTS | Gapas | Residential Regular | ₱775/sqm |
ALL OTHER CONDOMINIUMS | Apas | Parking Slot | ₱76,500/sqm |
ALL LOTS | Napaset | Commercial Regular | ₱750/sqm |
ALL OTHER LOTS | Malacapas | Agricultural Class 39 | ₱750/sqm |
LE MENDA RESIDENCES NIVEL HILLS LE MENDA RESIDENCES NIVEL HILLS | Apas | Parking Slot | ₱74,000/sqm |
GOV. CUENCO AVE | Apas | Residential Regular | ₱73,500/sqm |
ALL LOTS | Mapaso | Commercial Regular | ₱7,200/sqm |
ALL LOTS | Malacapas | Residential Regular | ₱700/sqm |
ALL LOTS | Capas | Residential Regular | ₱690/sqm |
ALL LOTS | Capasan | Commercial Regular | ₱670/sqm |
ALONG BARANGAY ROAD | Napaset | Residential Regular | ₱650/sqm |
ALL LOTS | Capas | General Purposes | ₱630/sqm |
ALL LOTS | Capasan | Residential Regular | ₱560/sqm |
INTERIOR LOTS | Capas | Residential Regular | ₱550/sqm |
ALL OTHER LOTS | Malacapas | Residential Regular | ₱540/sqm |
ALL LOTS | Salapasap | Agricultural Class 2 | ₱530/sqm |
INTERIOR | Capas | Agricultural Class 12 | ₱520/sqm |
BARANGAY ROAD | Capas | Residential Regular | ₱500/sqm |
ALL LOTS | Napaset | Residential Regular | ₱500/sqm |
INTERIOR | Napaset | Commercial Regular | ₱500/sqm |
NATIONAL ROAD | Capas | Agricultural Class 12 | ₱491/sqm |
ROAD TO CAMP LAPULAPU | Apas | Commercial Regular | ₱48,750/sqm |
INTERIOR LOTS | Alapasco | Residential Regular | ₱480/sqm |
FIRST LAPU-LAPU ST | Apas | Residential Regular | ₱46,250/sqm |
ALONG COASTAL AREA (BEACHFRONT) | Salapasap | Residential Regular | ₱450/sqm |
ALONG BARANGAY ROAD | Capas | General Purposes | ₱450/sqm |
ALONG BARANGAY ROAD | Capasan | Institutional | ₱440/sqm |
ALL LOTS | Capas | Industrial | ₱4,250/sqm |
ALL LOTS | Napasu-an | Commercial Regular | ₱425/sqm |
AMORES SUBDIVISION | Apas | Residential Regular | ₱42,375/sqm |
NATIONAL ROAD | Capas | Agricultural Class 2 | ₱417/sqm |
ALONG BARANGAY ROAD | Capasan | Residential Regular | ₱410/sqm |
INTERIOR LOTS | Salapasap | Residential Regular | ₱400/sqm |
INTERIOR | Capas | Residential Regular | ₱400/sqm |
ROAD TO CAMP LAPULAPU | Apas | Residential Regular | ₱39,500/sqm |
ALL LOTS | Apasan | Commercial Regular | ₱390/sqm |
ALL LOTS | Salapasap | Residential Regular | ₱380/sqm |
PASTRANO SUBD | Apas | Residential Regular | ₱37,850/sqm |
ALL OTHER SUBDIVISIONS | Apas | Residential Regular | ₱37,500/sqm |
SAN ANTONIO VILL I | Apas | Residential Regular | ₱37,500/sqm |
SAN ANTONIO VILL II | Apas | Residential Regular | ₱37,500/sqm |
ALL LOTS | Capas | Commercial Regular | ₱3,750/sqm |
ST LAURENCE ST | Apas | Commercial Regular | ₱37,300/sqm |
IST ST | Apas | Commercial Regular | ₱37,300/sqm |
STEPHENSON | Apas | Commercial Regular | ₱37,300/sqm |
SAN MIGUEL ST | Apas | Commercial Regular | ₱37,300/sqm |
ST. LAURENCE EXT | Apas | Residential Regular | ₱37,300/sqm |
ST. JAMES ST | Apas | Commercial Regular | ₱37,300/sqm |
ALL LOTS | Malacapas | General Purposes | ₱360/sqm |
ALL LOTS | Capasan | Agricultural Class 2 | ₱360/sqm |
INTERIOR | Napaset | Residential Regular | ₱350/sqm |
ALL LOTS | Napasu-an | Residential Regular | ₱350/sqm |
ALL OTHER LOTS | Minapasuk | General Purposes | ₱350/sqm |
ALONG BARANGAY ROAD | Capas | Agricultural Class 1 | ₱350/sqm |
NATIONAL ROAD | Capas | Agricultural Class 41 | ₱343/sqm |
ALL OTHER LOTS | Malacapas | General Purposes | ₱320/sqm |
ALL LOTS | Napasu-an | Residential Regular | ₱320/sqm |
ALL LOTS | Salapasap | Agricultural Class 8 | ₱300/sqm |
BARANGAY ROAD | Capas | Agricultural Class 12 | ₱300/sqm |
ALL LOTS | Apasan | Residential Regular | ₱300/sqm |
BARANGAY ROAD | Capas | Agricultural Class 41 | ₱293/sqm |
4TH ST | Apas | Residential Regular | ₱29,075/sqm |
ALONG BARANGAY ROAD | Capas | Industrial | ₱2,900/sqm |
3RD ST | Apas | Residential Regular | ₱28,800/sqm |
2ND ST | Apas | Residential Regular | ₱28,800/sqm |
SITIO PANABANG | Apas | Residential Regular | ₱28,388/sqm |
ALL OTHER STREETS | Apas | Commercial Regular | ₱28,250/sqm |
SITIO BACA | Apas | Residential Regular | ₱28,250/sqm |
SAN MIGUEL ST | Apas | Residential Regular | ₱28,250/sqm |
IST ST | Apas | Residential Regular | ₱28,250/sqm |
STEPHENSON | Apas | Residential Regular | ₱28,250/sqm |
ST LAURENCE ST | Apas | Residential Regular | ₱28,250/sqm |
ST. JAMES ST | Apas | Residential Regular | ₱28,250/sqm |
ALONG BARANGAY ROAD | Capasan | Agricultural Class 2 | ₱280/sqm |
About BIR Zonal Values
The Bureau of Internal Revenue (BIR) publishes per-square-meter zonal value rates for barangays across the Philippines. These values are used to compute Capital Gains Tax (CGT) at 6% and Documentary Stamp Tax (DST) at 1.5% on real property transactions, whichever is higher between the gross selling price and the BIR zonal value.
Zonal classifications include Residential (R1, R2, R3), Commercial (C1-C5), Industrial (I), and Agricultural codes. Each classification corresponds to a different per-square-meter floor rate set by the local Revenue District Office (RDO).
Frequently Asked Questions
What are BIR zonal values in Apas, Balaoan?
BIR zonal values in Apas, Balaoan are per-square-meter rates published by the Bureau of Internal Revenue's Revenue District Office. They are the floor used to compute Capital Gains Tax (CGT) at 6% and Documentary Stamp Tax (DST) at 1.5% on real property transactions in this area.
Are zonal values in Apas, Balaoan the same as market value?
No. Zonal values reflect the BIR's tax-purpose valuation, which typically lags market price. Actual market values in Apas, Balaoan can be 30-100% higher depending on classification (residential vs commercial vs industrial) and street-level positioning.
